Tax Newsletter - January 2022
Spain -
Losses could make tax on economic activities bill invalid
In various decisions published over recent months Spanish courts have called into question tax on economic activities assessments for 2020 for reasons related to the necessary fulfillment of constitutional principles of economic capacity and prohibiting confiscatory taxation, due to the exceptional circumstances that arose this fiscal year as a result of the health crisis.
- Judgments
- Decisions by economic-administrative tribunals
- Resolutions by the Directorate General for Taxes
- Miscellaneous
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